论财务报告舞弊的审计责任

The Auditing Responsibility for the Irregularities of Financial Statement

近年来 ,上市公司财务报告舞弊案不断冲击着我国的证券市场 ,给广大投资者带来了巨大损失 ,也引起了社会对财务报告舞弊审计责任的极大关注。注册会计师是否应对财务报告舞弊承担审计责任 ,无论是审计理论界还是实务界争议都很大。根据现行的审计专业标准 ,论述了注册会计师应对财务报告有直接重大影响的舞弊承担审计责任 ,同时指出不遵守专业标准是审计失败的主要原因。

The accounting irregularities in the financial statements of the listed corporations have been impacting China's security market in recent years. They bring tremendous loss to the numerous investors and also make the society pay more attention to the independent auditor's responsibilities for the irregularities. Both the auditing theory and practice controvert whether the CPA should take the responsibilities for auditing the irregularities. According to the auditing standards in force, CPAshould bear auditing responsibilites for the accounting irregularities that have a great and direct influence on the financial statements and running counter to the occupational morality is the major cause of auditing failure.